---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stD/ch44"
level: "chapter"
label: "Chapter 44"
heading: "Qualified Investment Entities"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stD-ch44"
sections_count: 2
---

# Chapter 44 — Qualified Investment Entities

Title 26 — Internal Revenue Code › Subtitle D — Miscellaneous Excise Taxes

## Sections

- [§4981. Excise tax on undistributed income of real estate investment trusts](/usc/26/4981.md)
- [§4982. Excise tax on undistributed income of regulated investment companies](/usc/26/4982.md)